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Fraud Risk Hides in OPERATIONS: Internal control vulnerabilities that quietly invite embezzlement--and how to close them.

The article focuses on internal control vulnerabilities in local government operations that create opportunities for embezzlement and financial fraud. It highlights that many fraud cases involve trusted employees exploiting weaknesses such as inadequate segregation of duties, excessive system access...

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Publicado en:Public Management (00333611) Vol. 108; no. 5; pp. 36 - 39
Autores principales: RATLIFF, EDEN, ROBINSON, BRIAN, ROSS, DAVID
Formato: Artículo
Publicado: International City/County Management Association May2026
Materias:
Local government
Organizational accountability
Embezzlement
Internal auditing
Computer access control
Acceso en línea:Ver este registro en EBSCOhost